Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter A - Alcohol |
Part 19 - Distilled Spirits Plants |
Subpart J - Claims |
Requirements for Filing Claims |
§ 19.262 - General requirements for filing claims.
Latest version.
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§ 19.262 General requirements for filing claims.
(a) A proprietor must file all claims for abatement, remission, credit, or refund under this part on form TTB F 5620.8, Claim - Alcohol and Tobacco Tax and Trade Bureau Taxes. The claim must:
(1) Be filed with TTB's National Revenue Center;
(2) Show the name, address, and capacity of the claimant;
(3) Be signed by the claimant or by the claimant's duly authorized agent under penalties of perjury as provided in § 19.45; and
(4) Include any supporting documents required by this part. The supporting documents will be considered a part of the claim.
(b) The appropriate TTB officer may require that the claimant submit additional evidence or documentation to further support the legitimacy or accuracy of the claim.